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IASB proposes changing the effective date of IFRS 9

  • IASB (International Accounting Standards Board) (blue) Image

03 Aug 2011

Today, the International Accounting Standards Board (IASB) published an exposure draft proposing to push back the mandatory effective date of IFRS 9 'Financial Instruments' from 1 January 2013 to 1 January 2015.

The Board seeks to align the effective dates for all phases of the project (both completed and ongoing). The proposed deferral would only change the date when IFRS 9 would be mandatory. Entities could still elect to use IFRS 9 Financial Instruments before 2015.

Comments on the exposure draft are due on 21 October 2011.

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